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enhance the viability of an area or environment in which a fish,
wildlife, or plant community normally lives or occurs.” S. Rept.
96-1007, supra at 10, 1980-2 C.B. at 604. That legislative
history emphasizes that “The committee intends that contributions
for this purpose will protect and preserve significant natural
habitats and ecosystems”. Id. at 11, 1980-2 C.B. at 604.
Respondent argues that petitioners have not satisfied any of
the examples set forth in the regulations. We disagree. LTC’s
executive director, Thomas Bailey (Bailey), testified credibly
that the property is a “famous” roosting spot for bald eagles and
that the conservation easements establish a proper place for the
growth and existence of Lake Huron tansy and pitcher’s thistle.
Bailey also testified credibly that he has toured the property on
various occasions, that the habitat on the encumbered shoreline
is a proper and normal environment for Lake Huron tansy,
pitcher’s thistle, and bald eagles, among other species, and that
the staff of LTC has seen Lake Huron tansy growing on the
property. Ms. Glass testified credibly that she also has seen
Lake Huron tansy growing on the property and that she has
regularly seen bald eagles there as well. She also testified
credibly that at least one of those eagles roosts on a tree
growing on encumbered shoreline 1. We also find in the record
probative evidence that both Lake Huron tansy and pitcher’s
thistle are considered threatened species which are worthy of
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